Tax Laws Amendment (2007 Measures No. 1) Act 2007 (56 of 2007)
Schedule 3 Employee share schemes and stapled securities
Part 2 Consequential amendments
A New Tax System (Goods and Services Tax) Act 1999
9 Paragraph 84-14(b)
Omit shares or rights, substitute shares, rights or stapled securities (within the meaning of that Division).